HomeMy WebLinkAboutORD 1995-135 1994-1996~ ' ~Iw )
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COUNTY OF HAWAII a,,,~'~~TATE OF HAWAII
BILL NO. 159
(DRAFT 2)
ORDINANCE NO. 95 135
AN ORDINANCE AMENDING CHAPTER 19, OF THE HAWAII COUNTY CODE 1983, AS
AMENDED, RELATING TO REAL PROPERTY TAXES.
BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAII:
SECTION 1. Purpose. The purpose of this bill is to propose changes to the Hawaii
County Code to allow for remission of taxes in the cases of certain disasters. Section 19-36 of
the Hawaii County Code is being amended to expand the defmition of certain disasters to include
fire, landslides and other occurrences [which may render a premises uninhabitable]. The real
property tax office and finance department have reviewed past claims made for remission of
taxes based on certain disasters and believe it is equitable that these types of disasters be
recognized under Section 19-36 for remission of taxes. [Section 19-47 is being amended to
recognize and allow for the amendment of an assessment where a new residence is completed
after January 1, preceding the tax year. As currently provided in the code, a new building that is
completed after January 1 of one year will not be assessed and recognized as a structure until
January 1 of the following year. Section 19-68, which allows for claims for exemptions, will
also allow the new homeowner who will be taxed upon the completion of his residence under
Section 19-47, to make a claim for his homeowner's exemption up to 30 days after the amended
assessment notice which would indicate the completion and the taxation of the new residence.]
SECTION 2. Section 19-36 of the Hawaii County Code is amended to read as follows:
"Section 19-36. Remission of taxes in cases of certain disasters. In any case of
the damage or destruction of real property as the result of a tidal wave, earthquake, ~
1 n or volcanic eruption, or as the result of flood waters overflowing the banks or
walls of a river or stream, or other disasters. the director is authorized to remit taxes due
on such property, to the extent and in the manner hereinafter set forth:
(I) The director shall determine whether the property was wholly destroyed, or
was partially destroyed or damaged, and in the latter event shall determine what
percentage of the value of the whole property was destroyed or otherwise lost by reason
of the disaster.
(2) If the property was wholly destroyed, the amount remitted shall be such
portion of the total tax on the property for the tax year in which such destruction
occurred as shall constitute the portion of the tax year remaining after such destruction.
However at no time shall the remission be less than $25 00 as specified in section 19-90
(3) If the property was partially destroyed or was damaged, the percentage of the
value destroyed or otherwise lost, determined as provided in pazagraph (1), shall be
applied to the total tax on the property and of the amount of tax so determined there shall
be remitted such portion as shall constitute the portion of the tax year remaining after
such partial destruction or damage: However. at no time shall the remission be less than
$25 00 as specified in section 19-90.
(4) Application for a remission of taxes pursuant to this section shall be filed with
the director on or before June 30 of the tax year involved, or within sixty days after the
occurrence of the disaster, whichever is the later. Any amount of taxes authorized to be
remitted by this section, which has been paid, shall be refunded upon proper application
therefor out of real property tax collections.
(5) The director shall have the authority to extend the period for the remission of
taxes for property that was wholly or partially damaged or destroyed for the percentage
of the property which was affected by such disaster, for a period not to exceed one year
after the tax year in which the disaster took place."
SECTION 3. New material is underscored. In printing this ordinance, the underscoring
need not be included.
SECTION 4. Severability. If any provision of this ordinance, or the application thereof
to any person or circumstance, is held invalid, the invalidity does not affect other provisions or
applications of the ordinance which can be given effect without the invalid provision or
application, and to this end the provisions of this ordinance are severable.
SECTION 5. This ordinance shall take effect upon its approval.
INTRODUCED BY:
COUNCIL MEMBER, COUNTY OF HAWAII
Hilo, Hawaii
Date of Introduction: November 1 , 1995 APPROVED AS TO FORM AND LEGALITY:
Date of Ist Reading: November 1 , 1995
Date of 2nd Reading: November 15 , 1995 ~ ~ ~~/~ ,
deputy Corporation sel
Effective Date: November 24, 1995
AS:GT/bh
REfEREI~lCE: Comrn. 739.02
-~•--„
2
OFFICE OF THE COUNTY CLERK
County of Hawaii
Hilo Hawaii
Introduced By:
Date Introduced:
First Reading:
Published:
REMARKS
Al Smith
November 1, 1995
November 1 1995
November 8, 1995
Second Reading:
To Mayor:
Returned:
Effective:
Published
REMARKS: Novanber
Novenber
November
Novsnber
December 15
17
24,
24
1, 1995
1995
1995
1995
1995
(DRAFT ~~ r.'i: ~ :~ _~ 1.~
ROLL CALL VOTE.
~.. AYES NOES' ABS EX
Arakaki X
Bonk-Abramson X
Childs X
De Lima X
Domino X
Osorio X
Rath X
Ray X
Smith X
8 0 1 0
ROLL CALL VOTE
AYES NOES ABS EX
Arakaki X
Bonk-Abramson }{
Childs X
De Lima X
Domino X
Osorio X
Rath X
Ray X
Smith X
6 0 3
I DO HEREBY CERTIFY that the foregoing BILL was adopted by the County Council and published as
indicated above. ~' ~ ~ /i~ ,!~~ ~
Approved/ d this '~ '2~day
of ~t.Jcv-tom
l
MAY COUNTY OF HA VAII
COUNCIL CHAIRMAN
~~~
COUNTY CLERK
Bill No.:
159 (DRAFT 2)
Reference: C-739 FC-149
Ord No.: